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    <description>All registered manufacturers and EOUs must file ER-1, ER-2 and ER-3 returns electronically from the return period for March 2007 onwards. Units must obtain departmental passwords and may use either on-line filing via the department website (requiring high-speed Internet) or off-line filing using free NIC-developed software that permits upload over a simple dial-up connection. Software and password application forms are available from Range Offices or the department website, and support is provided through training sessions, Service Centres, Range Office computers and a call centre.</description>
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